Taxation and accounting

Difference Between GST and Income Tax

GST and income tax are often confused. Learn the simple difference between these two taxes in India, who pays them, and why your business may deal with both.

Taxation and accounting · 4 min read · Updated 2026-05-23

Two different taxes

GST and income tax are both taxes, but they work very differently and serve different purposes. Confusing them is common among new business owners. Understanding the distinction helps you stay compliant with both.

Income tax: a direct tax on income

Income tax is a direct tax charged on the income or profit earned by individuals and businesses. You pay it based on how much you earn in a year, after deductions. It is paid directly by the person or entity earning the income.

GST: an indirect tax on transactions

GST is an indirect tax charged on the supply of goods and services. The business collects it from customers on sales and pays it to the government, after adjusting the tax paid on its own purchases. The ultimate burden falls on the end consumer.

Key differences at a glance

  • Income tax is on income/profit; GST is on transactions
  • Income tax is a direct tax; GST is an indirect tax
  • Income tax is filed annually; GST returns are frequent (monthly/quarterly)
  • Income tax is borne by the earner; GST is ultimately borne by the consumer

Why your business may deal with both

A typical business earns profit (subject to income tax) while also selling goods or services (subject to GST). So you may need to handle both — GST registration and returns on the sales side, and income tax on your profits. They are separate compliances with separate deadlines.

How Aidwish helps

Aidwish manages both your GST and income tax compliance together — registrations, returns and filings — so you meet every obligation without confusion or missed deadlines.

Note: Tax and compliance rules change through government notifications and Budgets. Verify the current rules or consult a professional before acting. Aidwish can help you stay updated and compliant.

FAQ

Questions, answered

What is the main difference between GST and income tax?

Income tax is a direct tax on income/profit; GST is an indirect tax on the supply of goods and services.

Who bears GST?

GST is collected by businesses but is ultimately borne by the end consumer.

Does my business pay both?

Often yes — income tax on profits and GST on sales, as separate compliances.

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